CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 53—FOUNDATION AND SIMILAR EXCISE TAXES > SUBPART L—Procedure and Administration (§53.6001-1 to §53.7701-1) > 53.6601-1—Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

53.6601-1—Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

For regulations concerning interest on underpayment, nonpayment, or extensions of time for payment of tax, see § 301.6601-1 of this chapter (Regulations on Procedure and Administration).